越南法律对属于犯罪所得或工具的资产冻结、扣押和没收作出了规定。应当扣押和没收的资产包括从犯罪所得中获得的收益和好处，以及转换为和改变为合法财产或与合法财产混杂相处的资产。已经注意到尚未有关于没收拟用于实施犯罪的财产的规定。 此外，越南的所有视察、调查、起诉和审判机关均可在有正当理由时实施没收 和冻结措施，而不需要法院下达命令或决定。并未确立有关所涉犯罪所得来源的举证责任倒置。
The legislation of Viet Nam regulates freezing, seizure and confiscation of assets that are proceeds or instrumentalities of crime. Assets subject to seizure and confiscation include yields and benefits derived from proceeds of crime, as well as assets converted, transformed or intermingled with legitimate property. The absence of provisions on confiscation of property destined for use in the commission of an offence was noted.Further, all inspection, investigation, prosecuting and adjudicating agencies in Viet Nam may impose confiscation and freezing measures if warranted, without the need of a court order or decision. A reversal of the burden of proof concerning the origin of alleged proceeds of crime is not established